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Michael D. Akers, Don E. Giacomino, Xin Li, Joseph Wall
While prior literature has examined the EQ of accounting students and Chinese business student limited research has examined both. This paper examines the self-reported emotional intelligence scores of accounting majors, undergraduate and graduate, at a ...
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Don E. Giacomino, Xin Li, Michael D. Akers
Basedon concerns regarding the usefulness of the current format of the financialstatements to assist users in making decisions and as part of the convergenceefforts of the IAS and GAAP, the Financial Accounting Standards Board (FASB)and the International...
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Don E. Giacomino, Michael D. Akers
Concerns about the usefulness of the Standard Audit Report (SAR) have been expressed by investors and other users of corporate financial statement for several decades. During 2011 the Public Company Accounting Oversight Board (PCAOB) reacted to those con...
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Qianhua (Q) Ling, Michael D. Akers
The passage of the Sarbanes-Oxley Act of 2002 (SOX) heightened the importance of internal controls and accordingly, a key control - the internal audit function. Consequently, management and external auditors have both increased their reliance on in...
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Qianhua Ling, Don E. Giacomino, Michael Browne, Michael D. Akers
While the Balanced Scorecard (BSC) developed by Norton and Kaplan has gained global prominence as a management tool and there is qualitative accounting literature that discusses the benefits of the Board BSC, there is limited empirical evidence that exam...
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Bina Menon, Michael D. Akers
The discussion of corruption and bribery in most auditing textbooks focuses only on the Foreign Corrupt Practices Act which is an amendment to the Securities Exchange Act of 1934. As the US moves toward the implementation of International Financial Repor...
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